Central Provident Fund Act 1953 · 2020 Revised Edition · Schedules
Schedule 1 · Rates of contribution by employers
Feedback & supportFIRST SCHEDULESections 7, 8 and 77Rates of contribution by employers
1. Subject to paragraphs 1A to 7, with effect from 1 January 2026, the contributions payable by the employer and the amount recoverable from the employee’s wages are as follows:
employer
“employer” means —(a)any person, company, association or body of persons, whether or not incorporated, by whom an employee is employed;(b)the owners of any vessel on which an employee is employed;(c)any manager, agent or person responsible for the payment of wages to an employee on behalf of an employer; and(d)the Government in respect of such categories, classes or descriptions of officers or employees of such Government as may from time to time be declared by the President by notification in the Gazette to be employees for the purposes of this Act;
where the employee is 55 years of age and below:First column Second column Third columnTotal amount of theemployee’s wagesfor thecalendar month Contributions payableby the employerfor thecalendar month Amount recoverablefrom the employee’swages for thecalendar monthExceeding $50 but not exceeding $500 An amount equal to 17% of the Total Wages. NILExceeding $500 but not exceeding $750 An amount equal to the sum of —
employee
“employee” means any person who —(a)is employed in Singapore by an employer otherwise than as a master, a seaman or an apprentice in any vessel; or(b)being a citizen of Singapore is employed —(i)as a master, a seaman or an apprentice in any vessel, the owners of which have not been exempted from the provisions of this Act; and(ii)under a contract of service or other agreement entered into in Singapore;
17% of the Total Wages; and
wages
“wages” means the remuneration in money, including any bonus, due or granted to a person in respect of the person’s employment but does not include such payments as the Minister may, by notification in the Gazette, specify.
0.6 of the difference between the Total Wages and $500. An amount equal to 0.6 of the difference between the Total Wages and $500.Exceeding $750 An amount equal to the sum of —
37% of the employee’s ordinary wages for the month subject to a maximum of 37% of the Ordinary Wage Ceiling; and An amount equal to the sum of —
20% of the employee’s ordinary wages for the month subject to a maximum of 20% of the Ordinary Wage Ceiling; and (b)37% of the Relevant Additional Wages. (b)20% of the Relevant Additional Wages.[S 599/2023 wef 01/09/2023]
where the employee is above 55 but not more than 60 years of age:First column Second column Third columnTotal amount of theemployee’s wagesfor thecalendar month Contributions payableby the employerfor thecalendar month Amount recoverablefrom the employee’swages for thecalendar monthExceeding $50 but not exceeding $500 An amount equal to 16% of the Total Wages. NILExceeding $500 but not exceeding $750 An amount equal to the sum of —
16% of the Total Wages; and
0.54 of the difference between the Total Wages and $500. An amount equal to 0.54 of the difference between the Total Wages and $500.Exceeding $750 An amount equal to the sum of —
34% of the employee’s ordinary wages for the month subject to a maximum of 34% of the Ordinary Wage Ceiling; and An amount equal to the sum of —
18% of the employee’s ordinary wages for the month subject to a maximum of 18% of the Ordinary Wage Ceiling; and (b)34% of the Relevant Additional Wages. (b)18% of the Relevant Additional Wages.[S 970/2024 wef 01/01/2025][S 599/2023 wef 01/09/2023][S 916/2023 wef 01/01/2024][S 886/2025 wef 01/01/2026]
where the employee is above 60 but not more than 65 years of age:First column Second column Third columnTotal amount of theemployee’s wagesfor thecalendar month Contributions payableby the employerfor thecalendar month Amount recoverablefrom the employee’swages for thecalendar monthExceeding $50 but not exceeding $500 An amount equal to 12.5% of the Total Wages. NILExceeding $500 but not exceeding $750 An amount equal to the sum of —
12.5% of the Total Wages; and
0.375 of the difference between the Total Wages and $500. An amount equal to 0.375 of the difference between the Total Wages and $500.Exceeding $750 An amount equal to the sum of —
25% of the employee’s ordinary wages for the month subject to a maximum of 25% of the Ordinary Wage Ceiling; and An amount equal to the sum of —
12.5% of the employee’s ordinary wages for the month subject to a maximum of 12.5% of the Ordinary Wage Ceiling; and (b)25% of the Relevant Additional Wages. (b)12.5% of the Relevant Additional Wages.[S 970/2024 wef 01/01/2025][S 599/2023 wef 01/09/2023][S 916/2023 wef 01/01/2024][S 886/2025 wef 01/01/2026]
where the employee is above 65 but not more than 70 years of age:First column Second column Third columnTotal amount of theemployee’s wagesfor thecalendar month Contributions payableby the employerfor thecalendar month Amount recoverablefrom the employee’swages for thecalendar monthExceeding $50 but not exceeding $500 An amount equal to 9% of the Total Wages. NILExceeding $500 but not exceeding $750 An amount equal to the sum of —
9% of the Total Wages; and
0.225 of the difference between the Total Wages and $500. An amount equal to 0.225 of the difference between the Total Wages and $500.Exceeding $750 An amount equal to the sum of —
16.5% of the employee’s ordinary wages for the month subject to a maximum of 16.5% of the Ordinary Wage Ceiling; and An amount equal to the sum of —
7.5% of the employee’s ordinary wages for the month subject to a maximum of 7.5% of the Ordinary Wage Ceiling; and (b)16.5% of the Relevant Additional Wages. (b)7.5% of the Relevant Additional Wages.[S 599/2023 wef 01/09/2023][S 916/2023 wef 01/01/2024]
where the employee is above 70 years of age:First column Second column Third columnTotal amount of theemployee’s wagesfor thecalendar month Contributions payableby the employerfor thecalendar month Amount recoverablefrom the employee’swages for thecalendar monthExceeding $50 but not exceeding $500 An amount equal to 7.5% of the Total Wages. NILExceeding $500 but not exceeding $750 An amount equal to the sum of —
7.5% of the Total Wages; and An amount equal to 0.15 of the difference between the Total Wages and $500. (b)0.15 of the difference between the Total Wages and $500. Exceeding $750 An amount equal to the sum of —
12.5% of the employee’s ordinary wages for the month subject to a maximum of 12.5% of the Ordinary Wage Ceiling; and An amount equal to the sum of —
5% of the employee’s ordinary wages for the month subject to a maximum of 5% of the Ordinary Wage Ceiling; and (b)12.5% of the Relevant Additional Wages. (b)5% of the Relevant Additional Wages.[S 599/2023 wef 01/09/2023][S 916/2023 wef 01/01/2024][S 970/2024 wef 01/01/2025][S 886/2025 wef 01/01/2026]1A. Subject to paragraphs 1E to 7, with effect from 1 September 2023, the contributions payable by the employer (at graduated rates) and the amount recoverable from the employee’s wages (at graduated rates), during the period beginning on the date the employee becomes a permanent resident and ending on the last day of the first anniversary month, are as follows:
permanent resident
“permanent resident” or “permanent resident of Singapore” means a permanent resident of Singapore as defined by section 2 of the Immigration Act 1959;
where the employee is 55 years of age and below:First columnSecond columnThird columnTotal amount of the employee’s wages for the calendar monthContributions payable by the employer for the calendar monthAmount recoverable from the employee’s wages for the calendar monthExceeding $50 but not exceeding $500An amount equal to 4% of the Total Wages.NilExceeding $500 but not exceeding $750An amount equal to the sum of —
4% of the Total Wages; andAn amount equal to 0.15 of the difference between the Total Wages and $500. (b)0.15 of the difference between the Total Wages and $500. Exceeding $750An amount equal to the sum of —
9% of the employee’s ordinary wages for the month subject to a maximum of 9% of the Ordinary Wage Ceiling; andAn amount equal to the sum of —
5% of the employee’s ordinary wages for the month subject to a maximum of 5% of the Ordinary Wage Ceiling; and (b)9% of the Relevant Additional Wages.
5% of the Relevant Additional Wages.[S 599/2023 wef 01/09/2023]
where the employee is above 55 but not more than 60 years of age:First columnSecond columnThird columnTotal amount of the employee’s wages for the calendar monthContributions payable by the employer for the calendar monthAmount recoverable from the employee’s wages for the calendar monthExceeding $50 but not exceeding $500An amount equal to 4% of the Total Wages.NilExceeding $500 but not exceeding $750An amount equal to the sum of —
4% of the Total Wages; andAn amount equal to 0.15 of the difference between the Total Wages and $500. (b)0.15 of the difference between the Total Wages and $500. Exceeding $750An amount equal to the sum of —
9% of the employee’s ordinary wages for the month subject to a maximum of 9% of the Ordinary Wage Ceiling; andAn amount equal to the sum of —
5% of the employee’s ordinary wages for the month subject to a maximum of 5% of the Ordinary Wage Ceiling; and (b)9% of the Relevant Additional Wages.
5% of the Relevant Additional Wages.[S 599/2023 wef 01/09/2023]
where the employee is above 60 but not more than 65 years of age:First columnSecond columnThird columnTotal amount of the employee’s wages for the calendar monthContributions payable by the employer for the calendar monthAmount recoverable from the employee’s wages for the calendar monthExceeding $50 but not exceeding $500An amount equal to 3.5% of the Total Wages.NilExceeding $500 but not exceeding $750An amount equal to the sum of —
3.5% of the Total Wages; andAn amount equal to 0.15 of the difference between the Total Wages and $500. (b)0.15 of the difference between the Total Wages and $500. Exceeding $750An amount equal to the sum of —
8.5% of the employee’s ordinary wages for the month subject to a maximum of 8.5% of the Ordinary Wage Ceiling; andAn amount equal to the sum of —
5% of the employee’s ordinary wages for the month subject to a maximum of 5% of the Ordinary Wage Ceiling; and (b)8.5% of the Relevant Additional Wages.
5% of the Relevant Additional Wages.[S 599/2023 wef 01/09/2023]
where the employee is above 65 years of age:First columnSecond columnThird columnTotal amount of the employee’s wages for the calendar monthContributions payable by the employer for the calendar monthAmount recoverable from the employee’s wages for the calendar monthExceeding $50 but not exceeding $500An amount equal to 3.5% of the Total Wages.NilExceeding $500 but not exceeding $750An amount equal to the sum of —
3.5% of the Total Wages; andAn amount equal to 0.15 of the difference between the Total Wages and $500. (b)0.15 of the difference between the Total Wages and $500. Exceeding $750An amount equal to the sum of —
8.5% of the employee’s ordinary wages for the month subject to a maximum of 8.5% of the Ordinary Wage Ceiling; andAn amount equal to the sum of —
5% of the employee’s ordinary wages for the month subject to a maximum of 5% of the Ordinary Wage Ceiling; and (b)8.5% of the Relevant Additional Wages.
5% of the Relevant Additional Wages.[S 599/2023 wef 01/09/2023]1B. Subject to paragraphs 1E to 7, with effect from 1 September 2023, the contributions payable by the employer (at graduated rates) and the amount recoverable from the employee’s wages (at graduated rates), during the period beginning on the first day of the calendar month following the first anniversary month and ending on the last day of the second anniversary month, are as follows:
where the employee is 55 years of age and below:First columnSecond columnThird columnTotal amount of the employee’s wages for the calendar monthContributions payable by the employer for the calendar monthAmount recoverable from the employee’s wages for the calendar monthExceeding $50 but not exceeding $500An amount equal to 9% of the Total Wages.NilExceeding $500 but not exceeding $750An amount equal to the sum of —
9% of the Total Wages; andAn amount equal to 0.45 of the difference between the Total Wages and $500. (b)0.45 of the difference between the Total Wages and $500. Exceeding $750An amount equal to the sum of —
24% of the employee’s ordinary wages for the month subject to a maximum of 24% of the Ordinary Wage Ceiling; andAn amount equal to the sum of —
15% of the employee’s ordinary wages for the month subject to a maximum of 15% of the Ordinary Wage Ceiling; and (b)24% of the Relevant Additional Wages.
15% of the Relevant Additional Wages.[S 599/2023 wef 01/09/2023]
where the employee is above 55 but not more than 60 years of age:First columnSecond columnThird columnTotal amount of the employee’s wages for the calendar monthContributions payable by the employer for the calendar monthAmount recoverable from the employee’s wages for the calendar monthExceeding $50 but not exceeding $500An amount equal to 6% of the Total Wages.NilExceeding $500 but not exceeding $750An amount equal to the sum of —
6% of the Total Wages; andAn amount equal to 0.375 of the difference between the Total Wages and $500. (b)0.375 of the difference between the Total Wages and $500. Exceeding $750An amount equal to the sum of —
18.5% of the employee’s ordinary wages for the month subject to a maximum of 18.5% of the Ordinary Wage Ceiling; andAn amount equal to the sum of —
12.5% of the employee’s ordinary wages for the month subject to a maximum of 12.5% of the Ordinary Wage Ceiling; and (b)18.5% of the Relevant Additional Wages.
12.5% of the Relevant Additional Wages.[S 599/2023 wef 01/09/2023]
where the employee is above 60 but not more than 65 years of age:First columnSecond columnThird columnTotal amount of the employee’s wages for the calendar monthContributions payable by the employer for the calendar monthAmount recoverable from the employee’s wages for the calendar monthExceeding $50 but not exceeding $500An amount equal to 3.5% of the Total Wages.NilExceeding $500 but not exceeding $750An amount equal to the sum of —
3.5% of the Total Wages; andAn amount equal to 0.225 of the difference between the Total Wages and $500. (b)0.225 of the difference between the Total Wages and $500. Exceeding $750An amount equal to the sum of —
11% of the employee’s ordinary wages for the month subject to a maximum of 11% of the Ordinary Wage Ceiling; andAn amount equal to the sum of —
7.5% of the employee’s ordinary wages for the month subject to a maximum of 7.5% of the Ordinary Wage Ceiling; and (b)11% of the Relevant Additional Wages.
7.5% of the Relevant Additional Wages.[S 599/2023 wef 01/09/2023]
where the employee is above 65 years of age:First columnSecond columnThird columnTotal amount of the employee’s wages for the calendar monthContributions payable by the employer for the calendar monthAmount recoverable from the employee’s wages for the calendar monthExceeding $50 but not exceeding $500An amount equal to 3.5% of the Total Wages.NilExceeding $500 but not exceeding $750An amount equal to the sum of —
3.5% of the Total Wages; andAn amount equal to 0.15 of the difference between the Total Wages and $500. (b)0.15 of the difference between the Total Wages and $500. Exceeding $750An amount equal to the sum of —
8.5% of the employee’s ordinary wages for the month subject to a maximum of 8.5% of the Ordinary Wage Ceiling; andAn amount equal to the sum of —
5% of the employee’s ordinary wages for the month subject to a maximum of 5% of the Ordinary Wage Ceiling; and (b)8.5% of the Relevant Additional Wages.
5% of the Relevant Additional Wages.[S 599/2023 wef 01/09/2023]1C. Subject to paragraphs 1E to 7, with effect from 1 January 2026, the contributions payable by the employer (at full rates) and the amount recoverable from the employee’s wages (at graduated rates), during the period beginning on the date the employee becomes a permanent resident and ending on the last day of the first anniversary month, are as follows:
where the employee is 55 years of age and below:First column Second column Third columnTotal amount of the employee’s wagesfor thecalendar month Contributions payableby the employerfor thecalendar month Amount recoverablefrom the employee’swages for thecalendar monthExceeding $50 but not exceeding $500 An amount equal to 17% of the Total Wages. NILExceeding $500 but not exceeding $750 An amount equal to the sum of —
17% of the Total Wages; and
0.15 of the difference between the Total Wages and $500. An amount equal to 0.15 of the difference between the Total Wages and $500.Exceeding $750 An amount equal to the sum of —
22% of the employee’s ordinary wages for the month subject to a maximum of 22% of the Ordinary Wage Ceiling; and An amount equal to the sum of —
5% of the employee’s ordinary wages for the month subject to a maximum of 5% of the Ordinary Wage Ceiling; and (b)22% of the Relevant Additional Wages. (b)5% of the Relevant Additional Wages.[S 599/2023 wef 01/09/2023]
where the employee is above 55 but not more than 60 years of age:First column Second column Third columnTotal amount of theemployee’s wagesfor thecalendar month Contributions payableby the employerfor thecalendar month Amount recoverablefrom the employee’swages for thecalendar monthExceeding $50 but not exceeding $500 An amount equal to 16% of the Total Wages. NILExceeding $500 but not exceeding $750 An amount equal to the sum of —
16% of the Total Wages; and
0.15 of the difference between the Total Wages and $500. An amount equal to 0.15 of the difference between the Total Wages and $500.Exceeding $750 An amount equal to the sum of —
21% of the employee’s ordinary wages for the month subject to a maximum of 21% of the Ordinary Wage Ceiling; and An amount equal to the sum of —
5% of the employee’s ordinary wages for the month subject to a maximum of 5% of the Ordinary Wage Ceiling; and (b)21% of the Relevant Additional Wages. (b)5% of the Relevant Additional Wages.[S 970/2024 wef 01/01/2025][S 599/2023 wef 01/09/2023][S 916/2023 wef 01/01/2024][S 886/2025 wef 01/01/2026]
where the employee is above 60 but not more than 65 years of age:First column Second column Third columnTotal amount of theemployee’s wagesfor thecalendar month Contributions payableby the employerfor thecalendar month Amount recoverablefrom the employee’swages for thecalendar monthExceeding $50 but not exceeding $500 An amount equal to 12.5% of the Total Wages. NILExceeding $500 but not exceeding $750 An amount equal to the sum of —
12.5% of the Total Wages; and
0.15 of the difference between the Total Wages and $500. An amount equal to 0.15 of the difference between the Total Wages and $500.Exceeding $750 An amount equal to the sum of —
17.5% of the employee’s ordinary wages for the month subject to a maximum of 17.5% of the Ordinary Wage Ceiling; and An amount equal to the sum of —
5% of the employee’s ordinary wages for the month subject to a maximum of 5% of the Ordinary Wage Ceiling; and (b)17.5% of the Relevant Additional Wages. (b)5% of the Relevant Additional Wages.[S 970/2024 wef 01/01/2025][S 599/2023 wef 01/09/2023][S 916/2023 wef 01/01/2024][S 886/2025 wef 01/01/2026]
where the employee is above 65 but not more than 70 years of age:First column Second column Third columnTotal amount of theemployee’s wagesfor thecalendar month Contributions payableby the employerfor thecalendar month Amount recoverablefrom the employee’swages for thecalendar monthExceeding $50 but not exceeding $500 An amount equal to 9% of the Total Wages. NILExceeding $500 but not exceeding $750 An amount equal to the sum of —
9% of the Total Wages; and
0.15 of the difference between the Total Wages and $500. An amount equal to 0.15 of the difference between the Total Wages and $500.Exceeding $750 An amount equal to the sum of —
14% of the employee’s ordinary wages for the month subject to a maximum of 14% of the Ordinary Wage Ceiling; and An amount equal to the sum of —
5% of the employee’s ordinary wages for the month subject to a maximum of 5% of the Ordinary Wage Ceiling; and (b)14% of the Relevant Additional Wages. (b)5% of the Relevant Additional Wages.[S 599/2023 wef 01/09/2023][S 916/2023 wef 01/01/2024]
where the employee is above 70 years of age:First column Second column Third columnTotal amount of theemployee’s wagesfor thecalendar month Contributions payableby the employerfor thecalendar month Amount recoverablefrom the employee’swages for thecalendar monthExceeding $50 but not exceeding $500 An amount equal to 7.5% of the Total Wages. NILExceeding $500 but not exceeding $750 An amount equal to the sum of —
7.5% of the Total Wages; and
0.15 of the difference between the Total Wages and $500. An amount equal to 0.15 of the difference between the Total Wages and $500.Exceeding $750 An amount equal to the sum of —
12.5% of the employee’s ordinary wages for the month subject to a maximum of 12.5% of the Ordinary Wage Ceiling; and An amount equal to the sum of —
5% of the employee’s ordinary wages for the month subject to a maximum of 5% of the Ordinary Wage Ceiling; and (b)12.5% of the Relevant Additional Wages. (b)5% of the Relevant Additional Wages.[S 599/2023 wef 01/09/2023][S 916 /2023 wef 01/01/2024][S 970/2024 wef 01/01/2025][S 886/2025 wef 01/01/2026]1D. Subject to paragraphs 1E to 7, with effect from 1 January 2026, the contributions payable by the employer (at full rates) and the amount recoverable from the employee’s wages (at graduated rates), for the period beginning on the first day of the calendar month following the first anniversary month and ending on the last day of the second anniversary month, are as follows:
where the employee is 55 years of age and below:First column Second column Third columnTotal amount of theemployee’s wagesfor thecalendar month Contributions payableby the employerfor thecalendar month Amount recoverablefrom the employee’swages for thecalendar monthExceeding $50 but not exceeding $500 An amount equal to 17% of the Total Wages. NILExceeding $500 but not exceeding $750 An amount equal to the sum of —
17% of the Total Wages; and
0.45 of the difference between the Total Wages and $500. An amount equal to 0.45 of the difference between the Total Wages and $500.Exceeding $750 An amount equal to the sum of —
32% of the employee’s ordinary wages for the month subject to a maximum of 32% of the Ordinary Wage Ceiling; and An amount equal to the sum of —
15% of the employee’s ordinary wages for the month subject to a maximum of 15% of the Ordinary Wage Ceiling; and (b)32% of the Relevant Additional Wages. (b)15% of the Relevant Additional Wages.[S 599/2023 wef 01/09/2023]
where the employee is above 55 but not more than 60 years of age:First column Second column Third columnTotal amount of theemployee’s wagesfor thecalendar month Contributions payableby the employerfor thecalendar month Amount recoverablefrom the employee’swages for thecalendar monthExceeding $50 but not exceeding $500 An amount equal to 16% of the Total Wages. NILExceeding $500 but not exceeding $750 An amount equal to the sum of —
16% of the Total Wages; and
0.375 of the difference between the Total Wages and $500. An amount equal to 0.375 of the difference between the Total Wages and $500.Exceeding $750 An amount equal to the sum of —
28.5% of the employee’s ordinary wages for the month subject to a maximum of 28.5% of the Ordinary Wage Ceiling; and An amount equal to the sum of —
12.5% of the employee’s ordinary wages for the month subject to a maximum of 12.5% of the Ordinary Wage Ceiling; and (b)28.5% of the Relevant Additional Wages. (b)12.5% of the Relevant Additional Wages.[S 970/2024 wef 01/01/2025][S 599/2023 wef 01/09/2023][S 916/2023 wef 01/01/2024][S 886/2025 wef 01/01/2026]
where the employee is above 60 but not more than 65 years of age:First column Second column Third columnTotal amount of theemployee’s wagesfor thecalendar month Contributions payableby the employerfor thecalendar month Amount recoverablefrom the employee’swages for thecalendar monthExceeding $50 but not exceeding $500 An amount equal to 12.5% of the Total Wages. NILExceeding $500 but not exceeding $750 An amount equal to the sum of —
12.5% of the Total Wages; and
0.225 of the difference between the Total Wages and $500. An amount equal to 0.225 of the difference between the Total Wages and $500.Exceeding $750 An amount equal to the sum of —
20% of the employee’s ordinary wages for the month subject to a maximum of 20% of the Ordinary Wage Ceiling; and An amount equal to the sum of —
7.5% of the employee’s ordinary wages for the month subject to a maximum of 7.5% of the Ordinary Wage Ceiling; and (b)20% of the Relevant Additional Wages. (b)7.5% of the Relevant Additional Wages.[S 970/2024 wef 01/01/2025][S 599/2023 wef 01/09/2023][S 916/2023 wef 01/01/2024][S 886/2025 wef 01/01/2026]
where the employee is above 65 but not more than 70 years of age:First column Second column Third columnTotal amount of theemployee’s wagesfor thecalendar month Contributions payableby the employerfor thecalendar month Amount recoverablefrom the employee’swages for thecalendar monthExceeding $50 but not exceeding $500 An amount equal to 9% of the Total Wages. NILExceeding $500 but not exceeding $750 An amount equal to the sum of —
9% of the Total Wages; and
0.15 of the difference between the Total Wages and $500. An amount equal to 0.15 of the difference between the Total Wages and $500.Exceeding $750 An amount equal to the sum of —
14% of the employee’s ordinary wages for the month subject to a maximum of 14% of the Ordinary Wage Ceiling; and An amount equal to the sum of —
5% of the employee’s ordinary wages for the month subject to a maximum of 5% of the Ordinary Wage Ceiling; and (b)14% of the Relevant Additional Wages. (b)5% of the Relevant Additional Wages.[S 599/2023 wef 01/09/2023][S 916/2023 wef 01/01/2024]
where the employee is above 70 years of age:First column Second column Third columnTotal amount of theemployee’s wagesfor thecalendar month Contributions payableby the employerfor thecalendar month Amount recoverablefrom the employee’swages for thecalendar monthExceeding $50 but not exceeding $500 An amount equal to 7.5% of the Total Wages. NILExceeding $500 but not exceeding $750 An amount equal to the sum of —
7.5% of the Total Wages; and
0.15 of the difference between the Total Wages and $500. An amount equal to 0.15 of the difference between the Total Wages and $500.Exceeding $750 An amount equal to the sum of —
12.5% of the employee’s ordinary wages for the month subject to a maximum of 12.5% of the Ordinary Wage Ceiling; and An amount equal to the sum of —
5% of the employee’s ordinary wages for the month subject to a maximum of 5% of the Ordinary Wage Ceiling; and (b)12.5% of the Relevant Additional Wages. (b)5% of the Relevant Additional Wages.[S 916/2023 wef 01/01/2024][S 886/2025 wef 01/01/2026][S 599/2023 wef 01/09/2023][S 970/2024 wef 01/01/2025]1E. Subject to paragraphs 1F to 7, where a foreign employee becomes a permanent resident after 1 March 2009 but before 1 March 2011, or where a person becomes a permanent resident after 1 March 2009 but before 1 March 2011 and subsequently becomes an employee, the contributions payable in respect of that employee during the period beginning on 1 March 2011 and ending on the last day of the second anniversary month, are to be in accordance with the rates of contributions set out in paragraphs 1A and 1B.1F. Subject to paragraphs 1H to 7, where the employer and the employee who is a permanent resident have agreed on or after 1 March 2011 —
in a case where the contributions payable in respect of that employee would (but for this paragraph) have been in accordance with paragraph 1A, that those contributions are to be in accordance with the rates set out in paragraph 1 or 1C instead; or
in a case where the contributions payable in respect of that employee would (but for this paragraph) have been in accordance with paragraph 1B, that those contributions are to be in accordance with the rates set out in paragraph 1 or 1D instead,and have, in the manner determined by the Board, informed the Board of such agreement, then the agreed rates of contribution apply in respect of that employee until —
Board
“Board” means the Central Provident Fund Board constituted under section 3;
the employee leaves the employment of the employer; or
the agreement expires or is lawfully terminated,whichever is the earlier.1G. Despite anything in this Schedule, where any agreement —
was entered into on or after 1 October 2002 between an employer and an employee who is a permanent resident under regulation 5 of the revoked Central Provident Fund (Permanent Residents — Employees) Regulations in relation to the contributions payable in respect of that employee; and
was in force immediately before 1 March 2011,then —
if the agreement is for those contributions to be in accordance with the rates set out in the First Schedule to this Act, the rates in this Schedule apply in relation to that employee; or
if the agreement is for those contributions to be in accordance with the rates set out in paragraphs 3 and 4 of the Schedule to those Regulations, the rates set out in paragraphs 1C and 1D of this Schedule apply in relation to that employee,until the employee leaves the employment of the employer or the agreement expires or is lawfully terminated, whichever is the earlier.1H. Despite anything in this Schedule, where any agreement —
was entered into before 1 October 2002 between an employer and an employee who is a permanent resident under regulation 3(2)(b) of the revoked Central Provident Fund (Permanent Residents — Employees) Regulations in relation to the contributions payable in respect of that employee; and
was in force immediately before 1 March 2011,then the agreed rates of the contribution continue to apply in relation to that employee until the employee leaves the employment of the employer, or the agreement expires or is lawfully terminated, whichever is the earlier.2.—
No contribution is payable by an employer on any part of an employee’s additional wages payable in any year after 2024 (called in this paragraph the current year) which is in excess of the applicable amount less the amount of ordinary wages for the current year from that employer.
Where the contribution payable by an employer on an employee’s additional wages payable in a month in the current year is being computed or recomputed under sub-paragraph (4)(a) during the employee’s employment with that employer, no contribution is payable by that employer on any part of the employee’s additional wages which is in excess of the applicable amount less —
the estimated amount of the employee’s total ordinary wages for the current year from that employer; and
the amount of the employee’s additional wages that have already become payable in the earlier months in the current year from that employer.
The estimated amount of the employee’s total ordinary wages mentioned in sub-paragraph (2)(a) may be based on the amount of the employee’s ordinary wages from that employer for the year immediately preceding the current year, if any.
The amount of contributions payable by an employer on an employee’s additional wages payable in the current year must be computed or recomputed (as the case may be) in each of the following circumstances:
whenever any additional wages of the employee become payable in the current year from that employer;
at the end of the last month of the employee’s employment with that employer in the current year;
at the end of the current year.
The computation or recomputation of the contributions on an employee’s additional wages under this paragraph is to be done in the order in which the employee’s additional wages become payable.
This paragraph also applies where the employer is a person to whom paragraph 10A of the Fourth Schedule applies, but does not apply if the employer is a related contributor to whom paragraph 3 applies.[S 1025/2024 wef 01/01/2025]3.—
If the Board has granted —
an application mentioned in sub-paragraph (1) of this paragraph as in force before 1 January 2025 to apply that paragraph; or (b)an application mentioned in paragraph 10B(1) of the Fourth Schedule to apply this paragraph,in calculating the contributions from 2 or more employers on an employee’s additional wages that become payable in any year after 2024 (called in this paragraph the current year), then this paragraph applies and each of those employers is a related contributor for the purposes of calculating those contributions.
No contribution is payable by a related contributor on the part of an employee’s additional wages payable in the current year that is in excess of the applicable amount less the amount of the employee’s total ordinary wages for the current year from all the related contributors.
Where the contributions payable by a related contributor (called in this sub-paragraph the related contributor concerned) on the employee’s additional wages payable in a month in the current year is being computed or recomputed under sub-paragraph (5)(a) during the employee’s employment with any related contributor , no contribution is payable by the related contributor concerned on the part of those additional wages that is in excess of the applicable amount less —
the estimated amount of the employee’s total ordinary wages payable for the current year (if any) from all the related contributors; and
the amount of the employee’s additional wages payable in the current year (if any) from all the related contributors, that rank earlier under sub-paragraph (6) for the computation or recomputation.
The estimated amount of the employee’s total ordinary wages mentioned in sub-paragraph (3)(a) may be based on the amount of the employee’s ordinary wages from all the related contributors for the year immediately preceding the current year, if any.
The amount of contributions payable by a related contributor on an employee’s additional wages in the current year must be computed or recomputed (as the case may be) in each of the following circumstances:
whenever any additional wages of the employee become payable in the current year from any related contributor;
at the end of the last month of the employee’s employment with any related contributor in the current year;
at the end of the current year.
The computation or recomputation of the contributions on an employee’s additional wages payable in the current year under this paragraph is to be done —
in the order in which the employee’s additional wages become payable; or
in relation to any of the employee’s additional wages from different related contributors that become payable on the same day, in the order agreed by those related contributors.[S 1025/2024 wef 01/01/2025]4.—
Where the contributions payable by an employer on an employee’s additional wages (as computed or recomputed under paragraph 2 or 3) exceed the contributions already paid by that employer on those additional wages, the employer must contribute the difference to the Fund within the period prescribed under the Central Provident Fund Regulations.
Where an employer is required to make additional contributions under sub-paragraph (1), the employer may recover from the employee’s wages, at the rate of recovery for additional wages applicable to the employee, the amount of additional contributions paid by the employer under that sub-paragraph.[S 1025/2024 wef 01/01/2025]4A. In computing the amount of ordinary wages for the purposes of paragraphs 2 and 3 —
for the year 2015, the amount of ordinary wages for each month which is in excess of $5,000 is to be disregarded;
for the years 2016, 2017, 2018, 2019, 2020, 2021 and 2022, the amount of ordinary wages for each month which is in excess of $6,000 is to be disregarded;
for the year 2023, the amount of ordinary wages —
for each month from January to August (both inclusive) which is in excess of $6,000 is to be disregarded; and
for each month from September to December (both inclusive) which is in excess of $6,300 is to be disregarded; and
for the year 2024 and each subsequent year, the amount of ordinary wages for each month which is in excess of the Ordinary Wage Ceiling is to be disregarded.[S 599/2023 wef 01/09/2023]5. For the purposes of this Schedule —
the contributions payable in respect of an employee above 55, 60, 65 or 70 years of age are payable —
from the first day of the month following the month in which the employee attains that age; and
in the case of an employee who is born on 29 February, from the first day of March in the year in which the employee attains that age;
the contribution payable by the employer is to be rounded off to the nearest dollar except, where the fraction of a dollar is 50 cents, it is to be regarded as a dollar;
in calculating the amount recoverable by the employer from the employee’s wages, a fraction of a dollar is to be ignored;
“additional wages” —
in relation to an employee, other than an employee mentioned in paragraph 7, means any remuneration other than ordinary wages, and (if the employee is a relevant employee) includes the relevant employee’s AW; and[S 916/2023 wef 01/01/2024]
in relation to an employee mentioned in paragraph 7, is as defined in the First, Second or Third Schedule (as the case may be) of the Central Provident Fund (Public Sector Employees) Regulations 2011;
“applicable amount”, in respect of the year 2016 and every subsequent year, means the sum of $102,000;
“first anniversary month”, in relation to an employee who becomes a permanent resident, means the calendar month in which the first anniversary of the day the employee becomes a permanent resident falls;
“foreign employee” means an employee who is not a citizen of Singapore or permanent resident;
[Deleted by S 916/2023 wef 01/01/2024]
“ordinary wages for the month” means the amount of remuneration due or granted wholly or exclusively in respect of employment during that month and payable before the due date for the payment of contribution for that month;
“Ordinary Wage Ceiling” —
in respect of each month from September to December (both inclusive) in the year 2023, is $6,300;
in respect of each month in the year 2024, is $6,800;
in respect of each month in the year 2025, is $7,400; and
in respect of each month in the year 2026 and every subsequent year, is $8,000;[S 599/2023 wef 01/09/2023]
[Deleted by Act 31 of 2023 wef 01/12/2025](eba)“Relevant Additional Wages”, in relation to an employee, means the amount of additional wages payable to the employee in a calendar month;[S 916/2023 wef 01/01/2024](ebb)“relevant employee” means a person —
to whom any remuneration from employment other than ordinary wages becomes payable on a date that is both —
on or after 1 January 2024; and
after the last day of his or her employment (whether before, on or after 1 January 2024) with —
the employer by whom the remuneration is payable; or
if the Board grants an application under paragraph 3(1) made by or on behalf of 2 or more employers in relation to the calculation of the contributions on the employee’s additional wages — the last of those employers;[Act 30 of 2024 wef 15/12/2024]
who, on the last day of his or her employment mentioned in sub-paragraph (i)(B), is both —
a person to whom contributions are payable on his or her ordinary wages under section 7, if any; and
a permanent resident or a citizen of Singapore; and
who, on the date when the remuneration mentioned in sub-paragraph (i) becomes payable, is a permanent resident or a citizen of Singapore;[S 916/2023 wef 01/01/2024](ebc)“relevant employee’s AW” means remuneration other than ordinary wages that becomes payable to the relevant employee in accordance with sub-paragraph (ebb)(i);[S 916/2023 wef 01/01/2024]
“second anniversary month”, in relation to an employee who becomes a permanent resident, means the calendar month in which the second anniversary of the day the employee becomes a permanent resident falls;
“Total Wages”, in relation to an employee, means the total amount of the employee’s ordinary wages for a calendar month and any additional wages payable to him or her in that same month;
“year” means the period beginning on 1 January and ending on 31 December.[S 916/2023 wef 01/01/2024]6. The rates of contribution specified in paragraph 1 do not apply to the employees of the following:(1)the managers of any aided school other than a school that is set out in the Schedule to the Education (Grant-in-Aid) Regulations.
Accounting and Corporate Regulatory Authority.
Agency for Science, Technology and Research (A*Star).
Singapore Food Agency.
Board of Architects.
Building and Construction Authority.
Gambling Regulatory Authority of Singapore.
Central Provident Fund Board.
Civil Aviation Authority of Singapore.
Civil Service College.
Communicable Diseases Agency.[Act 4 of 2025 wef 01/04/2025]
Competition and Consumer Commission of Singapore.
[Deleted by Act 17 of 2026 wef 01/07/2026]
Council for Estate Agencies.
Defence Science and Technology Agency.
Economic Development Board.
Energy Market Authority of Singapore.
Government Technology Agency.
Health Promotion Board.
Health Sciences Authority.
Hindu Advisory Board.
Hindu Endowments Board.
Home Team Science and Technology Agency.
Hotels Licensing Board.
Housing and Development Board.
Housing and Development Board
“Housing and Development Board” means the Housing and Development Board constituted under the Housing and Development Act 1959;
Info-communications Media Development Authority.
Inland Revenue Authority of Singapore.
[Deleted by Act 23 of 2015]
Institute of Technical Education, Singapore.
Intellectual Property Office of Singapore.
Enterprise Singapore Board.
ISEAS – Yusof Ishak Institute.
Jurong Town Corporation.
Land Transport Authority of Singapore.
land
“land” includes land, freehold or leasehold, or of whatever tenure, whether or not held apart from the surface, and buildings or parts thereof (whether completed or otherwise and whether divided horizontally, vertically or in any other manner), and tenements and hereditaments, corporeal or incorporeal;
Majlis Ugama Islam, Singapura.
Maritime and Port Authority of Singapore.
Monetary Authority of Singapore.
Nanyang Polytechnic.
National Arts Council.
National Council of Social Service.
National Environment Agency.
National Heritage Board.
National Institute of Education.
National Library Board.
National Parks Board.
Ngee Ann Polytechnic.
People’s Association.
Professional Engineers Board.
Public Transport Council.
Public Utilities Board.
Republic Polytechnic.
Science Centre Board.
Sentosa Development Corporation.
Sikh Advisory Board.
Singapore Corporation of Rehabilitative Enterprises.
Singapore Dental Council.
Singapore Examinations and Assessment Board.
Singapore Labour Foundation.
Singapore Land Authority.
Singapore Medical Council.
Singapore Nursing Board.
Singapore Pharmacy Board.
Singapore Polytechnic.
Singapore Sports Council.
Singapore Totalisator Board.
Singapore Tourism Board.
Skills and Workforce Development Agency.[Act 17 of 2026 wef 01/07/2026]
Specialist Accreditation Board.
[Deleted by Act 10 of 2018]
Temasek Polytechnic.
Traditional Chinese Medicine Practitioners Board.
Urban Redevelopment Authority.7.—
Subject to paragraphs 2, 3 and 4, contributions are payable for and recoverable from the wages of employees who are —
employees of the Government;
employees of a statutory body; or
persons employed in an aided school by the managers of the school, other than a school that is set out in the Schedule to the Education (Grant-in-Aid) Regulations,at the rates prescribed in the Central Provident Fund (Public Sector Employees) Regulations 2011.
employed
“employed” means engaged under a contract of service or apprenticeship or in an employment in respect of which contributions are payable under regulations made under section 77(1);
Paragraphs 2, 3 and 4 do not restrict or prohibit the payment of additional contributions prescribed in the Central Provident Fund (Public Sector Employees) Regulations 2011.
8. For the purposes of determining the contributions on the additional wages of an employee (other than an employee mentioned in paragraph 7) payable for any period before 1 January 2026, this Schedule as in force during that period is to be used and applied despite any amendment made after that time.[S 1026/2021 wef 01/01/2022][S 1026/2022 wef 01/01/2023][S 599/2023 wef 01/09/2023][S 916/2023 wef 01/01/2024][S 970/2024 wef 01/01/2025][S 886/2025 wef 01/01/2026]9. For the purposes of determining the contributions on additional wages of an employee which become payable in any year before 2025, paragraphs 2, 3 and 4 of this Schedule as in force before 1 January 2025 continue to apply.[23/2015; 20/2016; 22/2016; 23/2016; 24/2016; 10/2018; 11/2019; 21/2019; 37/2019; S 843/2013; S 860/2014; S 752/2015; S 532/2016; S 717/2017][Act 30 of 2024 wef 15/12/2024][S 1025/2024 wef 01/01/2025]